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WESTERN PENNSYLVANIA WATER COMPANY v. BOARD PROPERTY ASSESSMENT APPEALS AND REVIEW (12/30/81)

decided: December 30, 1981.

WESTERN PENNSYLVANIA WATER COMPANY, APPELLANT
v.
BOARD OF PROPERTY ASSESSMENT APPEALS AND REVIEW, COUNTY OF ALLEGHENY, COMMONWEALTH OF PENNSYLVANIA, APPELLEE



Appeal from the Order of the Court of Common Pleas of Allegheny County in case of In Re: Western Pennsylvania Water Company v. Board of Property Assessment Appeals and Review, County of Allegheny, Commonwealth of Pennsylvania, No. GD-80-00514.

COUNSEL

James H. Webster, Springer and Perry, for appellant.

William P. Bresnahan, O'Donnell, Bresnahan & Caputo, for appellee, County of Allegheny.

James C. Kletter, Anderson, Moreland & Bush, for appellee, Mt. Lebanon School District.

Judges Williams, Jr., MacPhail and Palladino, sitting as a panel of three. Opinion by Judge Palladino.

Author: Palladino

[ 63 Pa. Commw. Page 473]

This is an appeal by Western Pennsylvania Water Company (Water Company) from an order of the Court of Common Pleas of Allegheny County granting Mt. Lebanon School District's (School District) petition to quash an appeal of a property assessment. We affirm.

On February 23, 1976, the Water Company filed an appeal with the Board of Property Assessment, Appeals

[ 63 Pa. Commw. Page 474]

    and Review of Allegheny County (Board) of the assessment made of its property located at 410 Cooke Lane in Mt. Lebanon for the triennial period 1976 through 1978. The Board held a hearing on the matter on May 20, 1977, and on November 2, 1979, it issued a Disposition on Appeal of Real Estate Assessment (Disposition) denying the Water Company's appeal and sustaining the assessment. Notice of the Disposition was mailed to the Water Company at its Cooke Lane address. On January 7, 1980, the Water Company appealed the Disposition to the Court of Common Pleas of Allegheny County. The School District in turn filed a petition to have the appeal quashed. Following a hearing on the petition to quash, the common pleas court found that the Water Company had received a notice of the Disposition over sixty days prior to its January 7, 1980, appeal. Since Section 12 of the Act of June 21, 1939, P.L. 626, as amended, 72 P.S. § 5452.12, requires that such appeals be filed within sixty days of notice, the trial court granted the petition on the grounds that it was without jurisdiction.

Before this Court, the Water Company raises two challenges to the lower court's determination: (1) it was the School District's burden to prove that notice of the Disposition had been received by the Water Company on or before November 5, 1979,*fn1 and that there was no substantial evidence to support a conclusion that this burden had been met, and (2) it was an error of law to hold that the Water Company had received notice of the Disposition at the time when it was received by an office clerk rather than when it was

[ 63 Pa. Commw. Page 475]

    received by an officer or specified agent ...


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